USN 15% Calculator 2026 — Income Minus Expenses + Insurance
Seller: SirBob
Price: 2.47 USD
Available. The final price depends on the selected options and is checked before payment.
Product description
HOW MUCH USN 15% YOU REALLY PAY — AND WHEN SWITCHING TO 6% IS BETTER
Enter income and expenses — the calculator applies the 2026 rules: 15% of (income − expenses), but no less than 1% of income, with insurance contributions deducted. It compares against USN 6% and shows net profit.
EXAMPLE FROM THE SCREENSHOT (real calculation of the program):
- Income 320 000 RUB/month, expenses 140 000 RUB/month → 3 840 000 RUB income per year
- Tax base: 3 840 000 − 1 680 000 = 2 160 000 RUB
- 15% of the base = 324 000 RUB, minimum 1% = 38 400 RUB → 15% applies
- After deducting contributions of 53 658 RUB the tax = 270 342 RUB
- USN 6% on the same revenue = 230 400 RUB — for this profile 6% is better
WHAT'S INSIDE (one index.html file):
- Automatic choice: 15% of the base or the minimum 1% of income
- Insurance contributions: 53 658 RUB fixed + 1% over 300 000 RUB
- USN 15% vs USN 6% comparison with the switching threshold
- Quarterly breakdown with advance payment deadlines
- Loss handling: minimum tax and carry-forward
- Dark and light themes, print
WHO IT'S FOR:
Sole proprietors on USN "Income minus expenses" without an accountant. Existing solutions (Kontur, Elba) are paid and complex — here everything is in one offline file.
FORMAT: one HTML file, works offline on Android, iPhone and desktop. Instant file delivery after payment.